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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Rectification of mistake - CCIT cannot sit as an Appellate ...

Case Laws     Income Tax

January 31, 2015

Rectification of mistake - CCIT cannot sit as an Appellate Authority over the decision of the Appellate Tribunal. The CCIT is bound by the decision of the Appellate Tribunal which is a higher forum and cannot take a contrary view to what has been taken therein. - HC

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